ETABLISSEMENTS DUMAS YVES : revenue, balance sheet and financial ratios

ETABLISSEMENTS DUMAS YVES is a French company founded 62 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in FLAVIAC (07000), this company of category PME shows in 2024 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETABLISSEMENTS DUMAS YVES (SIREN 311676415)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 1 309 259 € 1 477 803 € 1 983 468 € 1 192 991 € 1 471 787 € 1 716 260 € 1 553 295 €
Net income -16 987 € 326 € 2 941 € -12 406 € 20 256 € 25 524 € 5 750 €
EBITDA -5 735 € 9 700 € 17 513 € 5 469 € 26 196 € 45 031 € 20 599 €
Net margin -1.3% 0.0% 0.1% -1.0% 1.4% 1.5% 0.4%

Revenue and income statement

In 2024, ETABLISSEMENTS DUMAS YVES achieves revenue of 1.3 M€. Activity remains stable over the period (CAGR: -2.8%). Significant drop of -11% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 160 k€, i.e. a rate of 12%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -0.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -17 k€ (-1.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 309 259 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

159 992 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-5 735 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-16 437 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-16 987 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.4%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 16%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

16.425%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

41.926%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-1.113%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-1.799

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

5.1%

Solvency indicators evolution
ETABLISSEMENTS DUMAS YVES

Sector positioning

Debt ratio
16.43 2024
2022
2023
2024
Q1: 1.98
Med: 14.74
Q3: 43.33
Average

In 2024, the debt ratio of ETABLISSEMENTS DUMAS YVES (16.43) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
41.93% 2024
2022
2023
2024
Q1: 11.67%
Med: 37.82%
Q3: 58.38%
Good +6 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS DUMAS YVES (41.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-1.8 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.07 years
Q3: 1.06 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS DUMAS YVES (-1.80) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 180.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

180.402

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-9.747

Liquidity indicators evolution
ETABLISSEMENTS DUMAS YVES

Sector positioning

Liquidity ratio
180.4 2024
2022
2023
2024
Q1: 156.36
Med: 226.44
Q3: 343.82
Average +9 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS DUMAS YVES (180.40) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-9.75x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.01x
Watch -50 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS DUMAS YVES (-9.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 61 days of revenue, i.e. 221 k€ to permanently finance.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

221 396 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

41 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

52 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

12 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

61 j

WCR and payment terms evolution
ETABLISSEMENTS DUMAS YVES

Positioning of ETABLISSEMENTS DUMAS YVES in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 150 011€ to 230 744€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
150k€ 208k€ 230k€
208 445 € Range: 150 011€ - 230 744€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Travaux d'installation d'eau et de gaz en tous locaux)

Compare ETABLISSEMENTS DUMAS YVES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'eau et de gaz en tous locaux

Frequently asked questions about ETABLISSEMENTS DUMAS YVES

What is the revenue of ETABLISSEMENTS DUMAS YVES ?

The revenue of ETABLISSEMENTS DUMAS YVES in 2024 is 1.3 M€.

Is ETABLISSEMENTS DUMAS YVES profitable?

ETABLISSEMENTS DUMAS YVES recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS DUMAS YVES ?

The headquarters of ETABLISSEMENTS DUMAS YVES is located in FLAVIAC (07000), in the department Ardeche.

Where to find the tax return of ETABLISSEMENTS DUMAS YVES ?

The tax return of ETABLISSEMENTS DUMAS YVES is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does ETABLISSEMENTS DUMAS YVES operate?

ETABLISSEMENTS DUMAS YVES operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.